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This theory was brought up during a previous thread on HN by @novok, in response to https://news.ycombinator.com/item?id=22080228

I wonder... would this be theoretically possible? If so, are there any peer-reviewed papers published?

I got tinnitus after using Sony WH1000 noise cancelling headphones in 2018. Damn...

I have a pair of those. I really like them except that they don't quite fit my ears and wearing them for more than a couple hours causes some soreness. If it weren't for that I'd probably wear them all the time. So, maybe that ended up saving me in the end.